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2022 (3) TMI 1250 - MADRAS HIGH COURTRectification of assessment order - Section 84 of the TNVAT Act, 2006 - assessment years 2009-10, 2010-11, 2013-14 and 2014-15 - HELD THAT:- Section 84 does not speak about the revision of assessment and also the assessing officer is not empowered to revise the assessment etc., this Court is of the considered opinion that the same are not the proper reason to reject the rectification application filed by the petitioner. Therefore, this Court has no hesitation to hold that, the impugned order does not stand in the legal scrutiny as no consideration has been shown with regard to the reason stated by the petitioner for such rectification. Hence, the impugned orders are liable to be set aside. The impugned orders are set aside and the matters are remitted back to the respondent for reconsideration.
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